Filing corporate tax in Mauritius is not complicated, but the rules have changed. The Budget 2026-2027 introduced amendments to the Qualified Domestic Minimum Top-Up Tax (QDMTT) and a new Corporate Climate Responsibility levy. If you run a business in Mauritius, these changes affect your filing obligations and your cash flow.
Corporate tax return deadlines
The basics have not changed. Your corporate tax return must be filed within 6 months of the end of your financial year. If your year-end is 31 December, the return is due by 30 June. If your year-end is 30 June, the return is due by 31 December.
Late filing attracts a penalty of Rs 5,000, plus Rs 1,000 for each day the return remains outstanding. The MRA has been consistent about enforcing these penalties.
QDMTT amendments
The Budget 2026-2027 introduced two key changes to the QDMTT:
Three-year amendment window. The MRA can now amend a QDMTT assessment within 3 years of the original filing date. Previously, the window was shorter. This gives the MRA more time to review and adjust QDMTT calculations.
2.5% penalty. A penalty of 2.5% now applies to QDMTT underpayments. This is separate from the general late payment penalty. It is designed to encourage accurate self-assessment.
The QDMTT applies to large multinational groups with consolidated revenue of EUR 750 million or more. If your group falls below this threshold, the QDMTT does not apply to you. But if you are part of a multinational group, you need to review your QDMTT calculations in light of these changes.
Corporate Climate Responsibility levy
This is new. The Budget 2026-2027 introduced a Corporate Climate Responsibility levy for companies. The levy is payable quarterly through the Advance Payment System (APS).
The MRA has published guidance on how the levy is calculated and paid. Key points:
- The levy applies to companies above a certain size threshold
- It is payable quarterly, not annually
- Payment is made through the APS, the same system used for PAYE and VAT advance payments
- The first payment was due in the first quarter of 2026-2027
If you have not yet registered for the Corporate Climate Responsibility levy, you should do so immediately. The MRA will expect payment on schedule.
What to check before filing
Before you file your corporate tax return, make sure you have:
- Reconciled your accounts. The MRA expects accurate financial statements. Reconcile your bank statements, trade receivables, and trade payables.
- Reviewed your QDMTT position. If your group is subject to QDMTT, ensure your calculations are correct.
- Registered for the Climate Responsibility levy. If your company is above the threshold, you must be registered.
- Made APS payments. Check that your quarterly advance payments are up to date.
- Gathered supporting documents. The MRA may request evidence for any deduction or credit claimed.
Frequently asked questions
What if my year-end changes during the year? If you change your financial year-end, you must notify the MRA. Your filing deadline will be adjusted accordingly.
Can I file my return early? Yes. There is no penalty for filing early. In fact, filing early gives you more time to correct any errors before the deadline.
What happens if I miss the QDMTT amendment window? If the MRA amends your QDMTT assessment after the 3-year window, you may face additional tax and penalties. It is in your interest to keep accurate records and file on time.
Is the Climate Responsibility levy deductible? The MRA has not yet confirmed whether the levy is deductible for income tax purposes. Watch for guidance.
This article is for general information only. For advice on your specific tax situation, consult a registered tax professional in Mauritius.